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A company inquired about the VAT applicable to a 'senior living' complex offering homes with mandatory hotel services and other medical or on-demand assistance services. The DGT determines that rental with mandatory hotel services is subject to the reduced 10% VAT rate, while medical and on-demand services are independent services.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las obras de construcción del complejo residencial y Régimen de tributación y tipo impositivo aplicable a la transmisión de las viviendas que realice la entidad consultante. Tratamiento a efectos del Impuesto de los arrendamientos de las viviendas junto con la prestación de servicios complementarios propios de la industria hotelera y, en su caso, al resto de los servicios asistenciales, médicos, recreativos o culturales que podrá prestar la entidad consultante a favor de los arrendatarios. En particular, tipo aplicable a los referidos servicios asistenciales y médicos o sanitarios. Deducibilidad de las cuotas del Impuesto soportadas por la consultante en la adquisición del terreno y en la construcción del complejo de viviendas.
El arrendamiento de viviendas junto con servicios complementarios de la industria hotelera (limpieza, lavandería, etc.) incluidos en el precio y de carácter obligatorio, tributa al tipo reducido del 10%. Los servicios asistenciales, médicos o sanitarios prestados bajo demanda son prestaciones independientes del arrendamiento. Asimismo, los servicios complementarios hoteleros prestados a propietarios o arrendatarios bajo demanda también se consideran prestaciones independientes.
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